Articles

Negotiating the credibility of performance auditing (with Margaret Wade), Faculty of Commerce - Papers (2012)

This paper reports the results of a longitudinal field study of a performance audit which...

 
The Dutch East-India Company and accounting for social capital at the dawn of modern capitalism 1602-1623 (with Jeffrey Robertson), Faculty of Commerce - Papers (2012)

Capitalism’s profound effect on society has encouraged economic and accounting historians to hypothesise about the...

 
Capitalist accounting in sixteenth century Holland: Hanseatic influences and the Sombart thesis (with Jeffrey Robertson), Faculty of Commerce - Papers (2011)

Purpose ¿ The purpose of this paper is to examine sixteenth century Netherlands business organisation...

 
Keeping secrets? Or what government performance auditors might not need to know, Faculty of Commerce - Papers (2011)

This paper examines the claims made in a recent paper in Critical Perspectives on Accounting...

 
Social reform, military accounting and the pursuit of economy during the liberal apotheosis, 1906-1912, Faculty of Commerce - Papers (2011)

The Liberal Governments that took office in the years immediately before World War I pursued...

 

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On his majesty's secret service: accounting for the secret service in a time of national peril 1782-1806, Accounting Historians Journal (2010)

Reforms to the civil list in the late 18th century in England sought to deny...

 

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Accounting and the moral economy of illness in Victorian England: the Newcastle Infirmary (with Andy Holden and David Oldroyd), Accounting, Auditing & Accountability Journal (2009)

Purpose: This paper aims to examine the Victorian attitude to the poor by focussing on...

 

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The "Proper Trust of Liberty": economical reform, the English constitution and the protections of accounting during the American War of Independence, Accounting History (2008)

Prior to the nineteenth century the more lucrative public offices under the direct control of...

 

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Accounting and the Virtues of Anarchy, Australasian Accounting Business and Finance Journal (2007)

The ability of accounting to be used for the purposes of economic, social and political...

 

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Accounting and the virtues of anarchy, Australasian Accounting Business and Finance Journal (2007)

The ability of accounting to be used for the purposes of economic, social and political...

 

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Evidence, myths and informed debate in accounting history: a response to Arnold and McCartney, Critical Perspectives on Accounting (2007)

In their recent paper in Critical Perspectives on Accounting (2003) Arnold and McCartney have uncovered...

 

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The Reason Why: The English Constitution and the Latent Promise of Liberty in the History of Accounting, Accounting, Business & Financial History (2007)

In 1215 Magna Carta determined freedom from executive oppression, or liberty, as the essential principle...

 

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National efficiency, military accounting and the business of war, Critical Perspectives on Accounting (2006)

Costly administrative failures during the South African War were shown by several official investigations to...

 

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Accounting on the frontline: cost accounting, military efficiency and the South African War, Accounting and Business Research (2005)

The South African War (1899-1902) exposed significant defects in the administration of the British army...

 
Audit, Accountability and an auditor's ethical dilemma: A Case study of HIH Insurance (with Kathleen A. Cooper, Hemant N. Deo, and Tina Mak), Faculty of Commerce - Papers (2005)
 

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Weberian Theoretical Implications on Development Banking Historical Research: "Past, Present and Future" (with Hemant Deo), Journal of the American Academy of Business, Cambridge (2005)

Fijian development banking history exposes the paradox between the community based upon orthodox authority and...

 

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Accounting and The Pursuit of Utopia: The Possibility of Perfection in Paraguay, Accounting Historians Journal (2004)

For utopian socialists the capitalist state's protection and promotion of property rights is the source...

 

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Further evidence on the roots of public sector operational (value-for-money) auditing: a response to Flesher and Zarzeski, Accounting and Business Research (2004)

Flesher and Zarzeski in their recent examination of the North American origins of value-for-money auditing...

 

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Victorian parsimony and the early champions of modern public sector audit, Accounting History (2004)

In most Westminster governments the essential characteristics of central government audit can be traced to...

 

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Enduring Fundamentals: Constitutional Accountability and Auditors-General in the Reluctant State, Critical Perspectives on Accounting (2003)

Reformist governments in pursuing their own political interests have been prepared to put aside enduring...

 

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An historically informed episodic study of state audit independence, University of Wollongong Thesis Collection (1994)
 
Parliament and the British army: the structure of financial control, 1846-1899, University of Wollongong Thesis Collection (1987)
 

Books

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In Government We Trust: Market Failure and the Delusions of Privatisation (with Robert Jupe and Jane L. Andrew), UNSW Press (2009)
 

Contributions to Books

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Military, in J. Richard. Edwards & S. P. Walker (Eds.), The Routledge Companion to Accounting History (2009)

The study of the military and their accounting has reflected the essential political nature and...

 

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The relevance of the past (with Richard Fleischman), in T. Hopper, D. Northcott & R. Scapens (Eds.), Issues in Management Accounting (2007)

This article treats the ability emotions have to point up the relevance of past events...

 

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Accounting for Justice: Entitlement, Want and the Irish Famine of 1845-7, in R. Fleischman (ed.), Accounting History (2005)

Societies are founded on some understanding of justice, however objectionable the dominant meanings of justice...

 

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Distortions of History, Accounting and the Paradox of Werner Sombart, in R. Fleischman (Eds.), Accounting History (2005)

Hopwood (1987, pp. 207-8) has contended that too many accounting history studies have 'adopted a...

 
Narrative and the New Accounting History: The Rise of the Counternarrative, in R. Fleischman (eds.), Accounting History (2005)

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Preserving history in accounting: seeking common ground between 'new' and 'old' accounting history, in W. N. Funnell & R. B. Williams (Eds.), Critical and Historical Studies in Accounting (2005)

Traditional conceptions of accounting history and its achievements are being challenged by new accounting historians...